TMI Blog2017 (2) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... at the time of clearance. Since all the provisions of Central Excise Act are made applicable for levy and collection of Sugar Cess through Sub-section 4 of Section 3 of Sugar Cess Act, 1982, the increased levy of Sugar Cess, after the date of clearance from the factory on payment of appropriate Central Excise duty and appropriate Sugar Cess does not arise - appeal allowed - decided in favor of appellant. - E/3275-3276 & 3280/2010-EX[SM] - A/70115-70117/2017-SM[BR] - Dated:- 13-1-2017 - Mr. Anil G. Shakkarwar, Member ( Technical ) Ms. Stuti Saggi, Advocate, for Appellant Shri Pawan Kumar Singh, Superintendent (AR), for Respondent ORDER Per Anil G. Shakkarwar The present three appeals are arising out of Order-in-A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to M/s Bajaj Hindustan Ltd. (Unit Khambar Khera) District - Lakhimpur Kheri, a demand of ₹ 2,42,301/- of Sugar Cess was raised. The said Show Cause Notice dated 03/02/2009 was adjudicated through Order-in-Original No. 58/DC /STP/DEM/2009 dated 30/11/2009, wherein the Original Authority confirmed the demand of Sugar Cess of ₹ 18,72,734/- and imposed equal penalty. The Show Cause Notice dated 22/01/2009 issued to appellants M/s Bajaj Hindustan Ltd. (Unit Palia Kalan) was adjudicated through Order-in-Original No. 58/DC /STP/DEM/2009 dated 27/11/2009 through which Sugar Cess of ₹ 3,75,190/- was confirmed and equal penalty was imposed. The said third Show Cause Notice was adjudicated through Order-in-Original No. 59/DC /STP/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rival contentions and on perusal of records I find that Sub-section 4 of Section 3 of Sugar Cess Act, 1982 provides that the provisions of Central Act, 1944 Rules made thereunder shall apply in relation to levy and collection of Sugar Cess as they are applied in relation to levy and collection of duty to excise on Sugar under the Central Excise Act, 1944. The provisions of Central Excise Act, 1944 require payment of duty of excise at the time of clearance of goods from the factory. Central Excise Act has not empowered authorities to collect the duty on goods after they are cleared from the factory when appropriate duty leviable at the time of clearance was paid. Similarly, Central Excise Authorities are not empowered to collect any duty w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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